Table 2.

Methods for deriving costs and revenue.

Subject	Description
COSTS
Capital cost	The capital asset/items were annualized to allow for differential timing of capital assets. The share of the capital costs for MCH services was determined by adjusting the total costs by the facility utilization weight for MCH services. Unit costs were determined based on the patient visits for MCH.
Overhead costs	Total Annual expenditure on administration and overheads including travels and transport, utility, printing and stationery, maintenance, fuel and lubricant, staff training, and financial charges. The share of the overhead costs for MCH services was determined by adjusting the total costs by the facility utilization weight for MCH services. Unit costs were determined based on the patient visits for MCH.
Personnel costs	Total Annual expenditure on salaries of staff, including short term informal employees paid by the facility to fill gaps where these existed. The share of the personnel costs for MCH services was determined by adjusting the total costs by the facility utilization weight for MCH services. Unit costs were determined based on the patient visits for MCH.
Drugs and consumables	Cost of drugs and consumables for management of specific maternal and child conditions based on treatment standards prescribed by the SURE-P MCH services. (USAID | DELIVER PROJECT, Task Order 4. 2014. Nigeria: 2014-2015 SURE-P Maternal and Child Health Commodity Requirements and Financing Needs. Arlington, VA.: USAID | DELIVER PROJECT, Task Order 4.) Where different drugs (e.g., Amoxicillin and Co-trimoxazole) or commodities (e.g. IUCDs and Depo Provera) could be used, the costs were adjusted to reflect the probability of their use as reflected by the facility utilization records. A Uniform price list for drugs used was sourced from the Enugu State's drug revolving fund systems which was comprehensive and representative. Facility prices were not used because of inconsistences and over-inflation in some cases especially where the drugs were sourced from private pharmacies.
State level cost of services	Average cost of services per facility times the recommended number of standard PHC facilities in a state (1 PHC per ward).
REVENUE
PHC facility revenue i.e. internally generated revenue (IGR)	Average IGR from MCH services provided in the facility and the monetary value of the stock of drugs available in the facility's drug revolving fund, scaled up to the state level based on the recommended number of standard PHC facilities in the state.
LGA revenue	Average PHC budget at LGA level, scaled up to state level based on the number of LGAs in the state.
Estimation of state level revenue from PHC level and LGA level	Average revenue per PHC times number of standard PHC facilities in a state, scaled up to the state level based on the recommended number of standard PHC facilities in the state.
National level revenue	1% of the Consolidated Revenue of the Federation distributed as specified in the National Health Act.
State's share of the BHCPF	BHCPF shared equally across 36 states and the Federal Capital Territory.